Meet Ben Palkowski
Attorney, CPA, Nonprofit Consultant and Estate Planner
The Fiscal Highlands philosophy is built around the premise that clarity and integrity in accounting protect institutions.
Behind that philosophy is Ben Palkowski.
Ben is a dual-licensed attorney and CPA whose work focuses on regulated environments, like trusts, nonprofit organizations, political committees, and other entities responsible for managing restricted or publicly accountable funds.
Ben believes that financial systems do not operate in isolation. They must contemplate fiduciary duties, government regulations, donor wishes, and public scrutiny. When the accounting fails to reflect those realities, risk awaits.
A Career at the Intersection of
Law & Accounting
Ben’s professional experience spans nonprofit operations, charitable trusts, estate planning, tax legislation, and campaign finance.
As an attorney, Ben understands how the law, governing documents, and donor wishes create financial obligations.
As a CPA, he understands how personnel, internal controls, and reporting systems either satisfy or undermine those obligations.
Few advisors operate fluently in both disciplines. That dual perspective is helpful given that financial problems are at the heart of most legal issues.
Ben is a co-owner of Old Colony Law, a boutique trusts and estates firm. While the two practices are distinct, his work in estate planning and tax law reinforces the same governing principle; namely, that financial systems must align with the legal structures that control them.
The Philosophy Behind Fiscal Highlands
The origin behind the notion of Fiscal Highlands comes from a trip Ben took to Scotland.
The elevation of the Scottish Highlands brings clarity to the landscape below.
When it comes to accounting, nonprofits should operate in a manner that projects confidence.
Accounting should clarify, not obscure. Compliance should be structured, not improvised. Integrity should be embedded within the system itself.
Ben’s Fiscal Highlands philosophy is about bringing that elevated perspective to environments where fiduciary responsibility and regulatory compliance demand precision.
Areas of Expertise
Campaign finance and political action committees
Trust and fiduciary accounting
Nonprofit revenue compliance and planned giving
Forensic accounting and financial investigations